Management and Chief Financial Officer Policy Coordinator. Vice-President Finance, Information. Management and Chief Financial Officer POLICY

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1 Administrative Manual Number: ADM-F-4 Section: Financial Management Prepared by: Endorsed by: Issued by: Vice-President Finance, Information Management and Chief Financial Officer Policy Coordinator Senior Leadership Team Vice-President Finance, Information Management and Chief Financial Officer POLICY Page 1 of 6 Initial Approval Date: June 17, 2010 Revised: March 31, 2011 Review Date: March 31, 2014 Approved by: Senior Leadership Team These policies and procedures have been created specifically for Providence Care and may not be applicable for other organizations. Providence Care accepts no responsibility for use of this material by any person or organization not associated with Providence Care. No part of the document should be used for publication without appropriate acknowledgement. A printed copy of this document may not reflect the most current, electronic version on the Providence Care Intranet. Purpose: To ensure that Providence Care personnel are reimbursed for appropriate and approved out-ofpocket expenses when conducting business on behalf of Providence Care. The policy will comply with the Broader Public Sector Expense Directive as issued by Management Board of Cabinet, effective April 1, Policy Statement: Personnel will be reimbursed for reasonable and actual expenses incurred by them when on approved business that supports the objectives of Providence Care. Approval for incurring business related expenses should be sought in advance of incurring the expense. Staff should aim to make the most practical, economical, and reasonable arrangements for travel, meals, hospitality, personal, and corporate expenses. In the event that travel is cancelled, any expenses that have been reimbursed to the staff member by the vendor must be reimbursed to the organization within thirty (30) days of cancellation. Any overpayments are considered a debt to the organization and must be repaid. Expenses will be reimbursed providing they are supported with original receipts and/or documentation. The receipts and supporting documentation must be maintained as part of good recordkeeping practices for verification and audit purposes.

2 Expense reports that do not comply with policies and procedures may be returned to the staff member and not processed until corrected. Expenses reports should be submitted in a timely manner. If a staff member leaves the organization, they must submit any claims for expenses before leaving the organization. Staff expenses must be approved by the appropriate manager using the appropriately completed authorization forms. No individual should approve his or her own expenses, or that of a subordinate that has paid for travel, meal, etc. expensed for the manager s benefit. The person approving the expense report is responsible to ensure all claims are correct, reasonable, and in accordance with the expense policy. If Managerial Discretion is used, all decisions should be taken carefully and must be documented and filed with the claim. Generally, expenses of a personal nature should not be reimbursed. Such expenses include, but are not limited to: expenses resulting from unlawful conduct traffic and parking violations incurred while driving on Providence Care business recreational purposes (e.g. video rentals, mini-bars, special facilities charges, entertainment not directly related to business) personal items not required to conduct business memberships to clubs such as Airline clubs social events that do not constitute hospitality alcoholic drinks, unless part of hospitality expenses incurred due to the presence of friends or family members, unless part of hospitality hotel expenses incurred because of failure to cancel a reservation credit card fees and late payment charges additional ancillary charges such as premiums for failure to refill fuel in a rental car Expenses for Consultants and Other Contractors: The expenses incurred by Consultants and Other Contractors shall form part of the cost of the consultants engagement. With respect to their expenses for incidentals: in no circumstances can hospitality, incidental or food expenses be considered allowable expenses for consultants and contractors. Reimbursement for allowable expenses can be claimed and reimbursed only when the contract specifically provides for it. Definitions: Authorization Policy Statement Only Authorization means the approval of an expense reimbursement and business travel claim by the appropriate person with adequate signing authority. Generally, authorization requires preapproval of the nature of the expense before incurring the expense. Approval is required by the immediate manager s approval as long as the expense claim amount is within their signing limit. Page 2 of 6

3 Business Expenses Business expenses means reasonable expenses incurred by personnel in the course of performing their duties. Reimbursable business expenses should be: reasonable modest and appropriate strike a balance between economy, health and safety, and efficiency of operations properly explained and documented Business Travel It is expected that staff will choose the most economical and direct form of transportation. An appropriate level of approval is required for any other type of fare (e.g. business class or VIA1). Considerations for making decisions should be based on circumstances such as accommodation, length of travel, health and safety considerations, etc. Whenever possible, travel arrangements should be made in advance to ensure availability of economy class seats and the best price. The original boarding pass/passes and ticket/e-ticket must be attached to the expense report for each segment of travel. Staff may travel by air for trips that are beyond reasonable driving distance. Prior approval for all travel by air must be obtained and documented in writing. Staff should travel economy class for all domestic and international travel unless pre-approved by their Vice-President. It is corporate policy to obtain maximum savings on air travel expenses within reasonable limits. In some circumstances it may be appropriate to use other options for meetings such as audio and video conferencing in place of travelling to meetings. Managerial Discretion Managerial discretion is the administrative authority to make decisions and choices with some degree of flexibility while maintaining compliance with the Policy. Approvers are accountable for their decisions that should be: subject to good judgment and knowledge of the situation exercised in appropriate circumstances; and comply with the principles and mandatory requirements set out is this policy When a situation arises and discretion needs to be exercised, approvers should consider whether the request is: able to stand up to scrutiny by the auditors and members of the public properly explained and documented fair and equitable reasonable appropriate It is the responsibility of both the approver and the claimant to work out appropriate arrangements that meet the test of being fair and appropriate. Page 3 of 6

4 Meal Expenses Staff will be reimbursed for reasonable meal expenses, subject to approval by the claimant s manager, if the expenditure is incurred while the claimant is away from their normal workplace on Providence Care business. For greater clarity, for employees who are generally expected be traveling in the community as part of their normal role, that is considered their normal work place and does not give rise to reimbursement of meals. As a general guide, meals will be reimbursed when on duty assignment to a maximum of $70.00 a day ($15.00 for breakfast, $20.00 for lunch, $35.00 for dinner). Alcohol As a general rule, alcohol expenses cannot be claimed and reimbursed. Only the CEO and Vice-Presidents may approve the claiming of alcohol expenses and their reimbursement. For greater clarity, alcohol expenses as part of a travel claim or meal expense claim will not approved when the expense is incurred for a meal with only Providence Care employees. Alcohol expenses must be preapproved before the expense is incurred. Accommodation Prior approval from the employees manager is required before reimbursement for overnight accommodation is made. Overnight accommodation will be considered when the employee is required to participate in activities that support the objectives of the Providence Care and require the employee to be in attendance during a time that is not reasonable for the employee to travel to the location immediately in advance of the activity, etc.; and / or if the activity in which the employee is involved, requires attendance during multiple consecutive days, and travel to and from the location is too great a distance from their home. The principles outlined under Managerial Discretion should be used to guide the decision about accommodation. It is recommended that a standard room is the set option for accommodation, consistent with the principle of the value for money. Expenses for Consultants and Other Contractors: The expenses incurred by Consultants and Other Contractors shall form part of the cost of the consultants engagement. Under no circumstance will hospitality, incidental or food expenses be considered allowable expenses for consultants and contractors under this policy or in any contract between Providence Care and a consultant or contractor. For greater clarity, the consultant or contractor cannot claim or be reimbursed for such expenses, including: meals, snacks and beverages gratuities laundry or dry cleaning valet services dependant care home management personal telephone calls Page 4 of 6

5 Personal Vehicle Unless otherwise agreed to through an employee contract, transportation with an employee owned vehicle will be eligible for reimbursement of automobile expenses incurred based on business kilometers travelled. As an example and for greater clarity: if an employee normally drives 20 kilometers to and from home to work (10 kilometers to work and 10 kilometers to home) in the same day, only the business kilometers that exceed the normal kilometers will be considered as reimbursable at the then current per kilometer rate. Rented/leased Vehicles Employees who are travelling for the benefit of Providence Care and require ground transportation may rent a vehicle from a Providence Care preferred leasing company. The vehicle rented should be an economical with consideration to safety and size required to transport the number of people and their accompanying luggage. The employee may submit for reimbursement of the cost for: the vehicle rental, fuel and insurance, parking, and tolls if there is no reasonable alternate route. Prior approval of the vehicle rental is required prior to incurring the expense. Personnel For the purposes of this policy, personnel includes all Providence Care employees, credentialled staff, volunteers, Board Members, outsourced service staff, and other individuals engaged in organizational business, and who are authorized to receive travel and expense reimbursement under this policy. Hospitality Hospitality is the provision of food, beverages, accommodation, transportation and other amenities at Providence Care s expense to persons who are not engaged in the work of the organization. Hospitality should be extended in an economical, consistent and appropriate way when it will facilitate Providence Care s business or is considered desirable as a matter of courtesy. Functions that are exceptions to this must have prior approval of CEO or Vice- President. Workplace Workplace is defined as any location where an employee of Providence Care is carrying out any work-related function. References: Management Board of Cabinet Broader Public Sector Expenses Directive April 1, 2011 Management Board of Cabinet Travel, Meal and Hospitality Expenses Directive April 1, Ontario Hospital Association Hospital Expense Policy Guidelines March 2010 Page 5 of 6

6 Related Policies: Providence Care Administrative Manual policy and procedure #ADM-MM-7 Personal Vehicle Usage Providence Care Administrative Manual Policy and Procedure #ADM-F-5 Petty Cash Providence Care Administrative Manual Policy and Procedure #ADM-CR-1 Alcoholic Beverages Forms attached for information: Cheque Requisition Travel Requisition Travel Expense Record Page 6 of 6

7 CHEQUE REQUISITION Mental Health Services site Providence Manor site St. Mary s of the Lake Hospital site PLEASE Do not use this form to requisition payments made against a purchase order. Information required by FINANCIAL SERVICES DEPARTMENT Name of Payee Address Date 2 0 year month day Street City, Province Postal Code AMOUNT OF CHEQUE $ Canadian dollars U.S. dollars Includes G S T? Yes No REASON FOR REQUEST Travel Advance Function: Registration Fee (Include copy of registration form) Other Please specify: CHEQUE TO BE... Returned to requesting Department for mailing Forwarded directly to Payee by Financial Services Other Please specify: Department Date cheque required 2 0 INFORMATION REQUIRED FOR PROCESSING Cost Centre Expense Number AUTHORIZATION Claimant Signature Authorized Signature FINANCE DEPARTMENT USE ONLY year month day Date received 2 0 Cheque number Date processed 2 0 Processed by (2007/10) B U SINE SS FORM

8 TRAVEL REQUISITION Mental Health Services site St. Mary s of the Lake Hospital site Providence Manor site Off-site Location: INFORMATION REQUIRED BY FINANCIAL SERVICES DEPARTMENT Name of Claimant Date (Y/M/D) Department or Address (Cheques will be forwarded to Department for Employees) Function Attended Attended From (Y/M/D) Attended To (Y/M/D) All claims for travel reimbursement must be accompanied by receipts and be appropriately authorized. Travel Fare Train/Bus $ Airplane Car # of $ /km Hotel or Other Lodging Meals Registration (if not paid in advance) Parking Taxis Gratuities Other (please specify) TOTAL EXPENSES $ LESS Travel Advance Received Balance Due to Claimant $ Balance Owed to PCCC $ INFORMATION REQUIRED FOR PROCESSING AUTHORIZATION CLAIMANT SIGNATURE COST CENTRE AUTHORIZED SIGNATURE EXPENSE NUMBER FINANCE DEPARTMENT USE ONLY Date processed (Y/M/D) Date received (Y/M/D) Processed by Cheque Number (2008/04) WHITE - Financial Services Department CANARY - Originator

9 DATE DATE (Y/M/D) (Y/M/D) St. Mary s of the Lake Hospital site Southeastern Regional Geriatric Program TRAVEL EXPENSE RECORD TRAVEL EXPENSE RECORD DEPARTING FROM DEPARTING FROM (i.e. SML) (i.e. SML) St. Mary s of the Lake Hospital site Southeastern Regional Geriatric Program TRAVEL EXPENSE RECORD AREA ( ) AREA ( ) H K L H K L DESTINATIONS * DESTINATIONS * (i.e. client s home, CCAC, Kingston, etc.) (i.e. client s home, CCAC, Kingston, etc.) KM KM Name Name Program Program Date Date # KM x RATE/KM PARKING TOTAL PURPOSE OF TRAVEL # KM x RATE/KM PARKING TOTAL PURPOSE OF TRAVEL (i.e. client assessment, data collection, mtgs, etc.) (i.e. client assessment, data collection, mtgs, etc.) * If return trip, code R and include total kilometres and costs on one line. * If return trip, code R and include total kilometres and costs on one line. TOTALS TOTALS Date (Y/M/D): Signature: TOTAL COSTS CLAIMED: $ Date (Y/M/D): Signature: TOTAL COSTS CLAIMED: $ (2009/11) BUSINESS FORM (05/04) ORIGINAL - RGP Administration CANARY - RGP Staff (05/04) ORIGINAL - RGP Administration CANARY - RGP Staff